1.audit 审计 O`;e^PhN
2.attestation 鉴证 /8Sr(
3.credibility 可信赖程度 !`A]YcQ
4.audit of financial statements 财务报表审计 0SHF 8kek
5.agreed-upon procedures 执行商定程序 w1Xe9'$Qb
6.high levels of assurance 高水平保证 [P3].#"]M=
7.compilation 编制 SHAC(3o/e
8.reliability 可靠性 {:63% j
9.relevance 相关性 tL#]G?0d
10.professional skepticism 职业谨慎 N!{waPbPi
11.objectivity 客观性 6T qs6*
12. professional competence 专业胜任能力 [z2jR(+`U
13.Senior/CPA-in-charge 项目经理 /c&;WlE/n
14.audit engagement letter 业务约定书 ![ce=9@t<
15.recurring audit 连续审计 apkmb<
16.the client 委托人 Bvai
17.change CPA 更换注册会计师 * NB:"1x
18.the existing CPA 现任注册会计师 gG,"wzj
19.the successor CPA 后任注册会计师 IyV%tOy
20.the preceding CPA前任注册会计师 6^+T_{gl
21.issue the audit report 出具审计报告 Edp%z"J;C
22.expert 专家 =o+js;3
23.the board of directors 董事会 #~I.F4
24.knowledge of the entity‘ s business 了解被审计单位情况 3G.-JLhs
25.assess material misstatement risks评估重大错报风险 ru 5T0w";V
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 A*a:#'"*N
27.a general knowledge of —— 初步了解―――的情况 NbyXi3@v
28.a more knowledge of—— 进一步了解的情况 -Wt
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29.the prior year‘s working papers 以前年度工作底稿 4g "_E
30.minutes of meeting 会议纪要 `J26Y"]P
31.business risks 经营风险 \Wn0,%x2
32.appropriateness 适当性 VGVb3@
33.accounting estimate 会计估计 H wu(}
34.management representations 管理层声明 !8Mi+ZV
35.going concern assumption 持续经营假设 ~stG2^"[
36.audit plan 审计计划 mC,: .d
37.significant audit areas 重点审计领域 6a%dq"5 +
38.error 错误 t*Xo@
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39.fraud舞弊 )Bb:?!EuEH
40.modified or additional procedures 修改或追加审计程序 M,R**z
41.misappropriation of assets 侵占资产 ukAE7O(W&
42.transactions without substance 虚假交易 X%lk] &2
43.unusual pressures 异常压力 Ltrw)H}
44.the suspected noncompliance 涉嫌存在违法行为 :rdnb=n
45.materialiy 重要性 }TD
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46.exceed the materiality level 超过重要性水平 <`P7^
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47.approach the materiality level 接近重要性水平 d>YX18'<Q
48.an acceptably low level 可接受水平 )bkJ['9
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 +ak<yV1=
50.misstatements or omissions 错报或漏报 dJf#j?\[
51.aggregate 总计 Q\qI+F2?
52.subsequent events 期后事项 ,mY3oyu
53.adjust the financial statements 调整财务报表 7K`Z<v&*
54.perform additional audit procedures 实施追加的审计程序 "P9SW?',
55.audit risk 审计风险 -nL!#R{e
56.detection risk 检查风险 a?NoNv)&
57.inappropriate audit opinion 不适当的审计意见 J^xIfV~zt
58.material misstatement 重大的错报 w dpd`
59.tolerable misstatement 可容忍错报 ~1g)4g~
60.the acceptable level of detection risk 可接受的检查风险